Ana Perez is the plant manager of Travel Free's Indiana plant. The Camper and Trailer operating departments manufacture products and have their own managers. The Office department, which Perez also manages, provides services equally to the two operating departments. Each performance report includes only those costs that a particular operating department manager can control: direct materials, direct labor, supplies used, and utilities. The plant manager is responsible for the department managers' salaries, building rent, office salaries other than her own, and other office costs plus all costs controlled by the two operating department managers. The annual departmental budgets and actual costs for the two operating departments follow. Budgeted For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Building rent Office department costs Totals Campers $ 195,500 104,150 43,300 3,100 4,200 5,400 72,750 $ 428,400 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Budgeted $ 84,000 32,500 29,000 $ 145,500 Trailers $ 277,000 205, 200 52,300 9,200 5,200 9,100 72,750 $630,750 Actual $ 102,000 25,300 13,800 $ 141,100 Actual Trailers $ 273,400 206,400 53,600 Campers $ 194,200 107,600 44,200 3,900 8,800 3,600 5,300 5,100 8,900 70,550 70,550 $ 429,150 $ 626,950 Required: Prepare responsibility accounting performance reports that list costs controlled by the following. 1. Manager of Camper department. 2. Manager of Trailer department. 3. Manager of Indiana plant. Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Camper department. (Under budget amounts should be indicated by a minus sign.) Totals Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Actual Budgeted Controllable Costs Over (Under) Budget Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Trailer department. (Under budget amounts should be indicated by a minus sign.) Totals Responsibility Accounting Performance Report Manager, Trailer Department For Year Ended December 31 Budgeted Controllable Costs Actual Over (Under) Budget Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Indiana plant. (Under budget amounts should be indicated by a minus sign.) Totals Responsibility Accounting Performance Report Plant Manager, Indiana Plant For Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget
